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综合考虑各方面因素,从纵向公平的角度,我国目前个人所得税800元的税前扣除标准不宜提高,可以通过扩大最低税率级距的办法对中等收入者进行照顾。从横向公平的角度,不宜实行不同地区不同税前扣除标准。对于已有工资薪金所得并已进行税前扣除的个人获得的劳务报酬、稿酬等应全额征税,不再进行税前费用扣除。
Considering various factors synthetically, from the perspective of vertical equality, the tax deduction standard of personal income tax of 800 yuan in our country should not be raised at present, and the middle-income earners can be taken care of by increasing the minimum tax rate and distance. From a horizontal and fair perspective, it is not appropriate to impose different pre-tax deduction standards in different regions. Remuneration, remuneration and other remuneration for the remuneration and other remuneration of individuals who have earned their salary and salary and have been deducted before tax shall be fully taxed and no deduction of tax expenses shall be made.